Files
accounted/lib/tax/deadline-config.ts
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Jakob WennbergandClaude Sonnet 5 ec27228a8e style: remove em/en dashes repo-wide, add CLAUDE.md rule against them (#890)
Em dashes (—) and en dashes (–) had spread across comments, docs, tests,
and a few UI strings, reading as AI-generated boilerplate rather than
house style. Replaced each with punctuation matching its context: colon
for explanatory clauses, comma for asides, plain hyphen for numeric/legal
ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for
paired-dash asides. messages/en.json and messages/sv.json were fixed by
hand together to keep sv/en in sync.

Left untouched where the dash is the functional subject rather than
decorative punctuation: date-range-parser.ts's separator regex,
charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE
encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the
agent system-prompt files that already instruct against em dashes, and
a golden iXBRL test fixture compared byte-for-byte.

Also fixes two bugs surfaced along the way: an off-by-one in
ApiKeysPanel's scope-label split (a leftover from an earlier partial
pass), and a charset-repair test that had lost the literal en-dash it
exists to verify.

Regenerated the agent atom seed migration (skills:generate) since 27
SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes,
with an explicit carve-out for the functional-dash cases above.

Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
2026-07-04 15:58:06 +02:00

371 lines
13 KiB
TypeScript

/**
* Static configuration of all Swedish tax deadlines (Skatteverket)
* Based on Skatteverket's official deadline schedule
*/
import type { TaxDeadlineType, EntityType, MomsPeriod } from '@/types'
// Condition function type for determining if a deadline applies
export type DeadlineCondition = (settings: CompanySettingsForDeadlines) => boolean
// Subset of company settings needed for deadline generation
export interface CompanySettingsForDeadlines {
entity_type: EntityType
moms_period: MomsPeriod | null
f_skatt: boolean
vat_registered: boolean
pays_salaries: boolean
fiscal_year_start_month: number // 1-12
}
// Configuration for a single tax deadline type
export interface TaxDeadlineConfig {
type: TaxDeadlineType
titleTemplate: string
description: string
condition: DeadlineCondition
priority: 'critical' | 'important' | 'normal'
// Function to generate all instances for a year
generateDates: (year: number, settings: CompanySettingsForDeadlines) => DeadlineInstance[]
// Link to report type for navigation
linkedReportType: string | null
}
// A specific instance of a deadline
export interface DeadlineInstance {
day: number // Day of month
month: number // 0-indexed month
year: number
period: string // e.g., "2025-Q1", "2025-01", "2025"
periodLabel: string // Human-readable, e.g., "Q1 2025", "januari 2025"
}
/**
* All tax deadline configurations
*/
export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
// Momsdeklaration (monthly)
{
type: 'moms_monthly',
titleTemplate: 'Momsdeklaration {periodLabel}',
description: 'Momsdeklaration för månadsredovisare',
condition: (s) => s.vat_registered && s.moms_period === 'monthly',
priority: 'important',
linkedReportType: 'vat',
generateDates: (year) => {
const instances: DeadlineInstance[] = []
// Due on the 12th of the following month
for (let month = 0; month < 12; month++) {
// Deadline for month X is on 12th of month X+1
const deadlineMonth = (month + 1) % 12
const deadlineYear = month === 11 ? year + 1 : year
instances.push({
day: 12,
month: deadlineMonth,
year: deadlineYear,
period: `${year}-${String(month + 1).padStart(2, '0')}`,
periodLabel: getMonthLabel(month, year),
})
}
return instances
},
},
// Momsdeklaration (quarterly) - e-tjänst deadline (26:e)
{
type: 'moms_quarterly',
titleTemplate: 'Momsdeklaration {periodLabel}',
description: 'Momsdeklaration för kvartalsredovisare (e-tjänst)',
condition: (s) => s.vat_registered && s.moms_period === 'quarterly',
priority: 'important',
linkedReportType: 'vat',
generateDates: (year) => {
// Q1 (Jan-Mar) -> 26 april
// Q2 (Apr-Jun) -> 26 juli
// Q3 (Jul-Sep) -> 26 oktober
// Q4 (Oct-Dec) -> 26 januari next year
return [
{ day: 26, month: 3, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` }, // April
{ day: 26, month: 6, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` }, // July
{ day: 26, month: 9, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` }, // October
{ day: 26, month: 0, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` }, // January next year
]
},
},
// F-skatt (monthly)
{
type: 'f_skatt',
titleTemplate: 'F-skatt {periodLabel}',
description: 'Inbetalning av preliminär skatt',
condition: (s) => s.f_skatt,
priority: 'important',
linkedReportType: null,
generateDates: (year) => {
const instances: DeadlineInstance[] = []
// Due on the 17th of each month
for (let month = 0; month < 12; month++) {
instances.push({
day: 17,
month,
year,
period: `${year}-${String(month + 1).padStart(2, '0')}`,
periodLabel: getMonthLabel(month, year),
})
}
return instances
},
},
// Arbetsgivardeklaration (monthly, any employer with employees: AB or EF)
// Per Skatteförfarandelagen: every employer paying salary must file AGI monthly.
// Deadline: 12th of following month (17th in Jan/Aug for turnover ≤40 MSEK per agi-filing.md)
{
type: 'arbetsgivardeklaration',
titleTemplate: 'Arbetsgivardeklaration {periodLabel}',
description: 'Arbetsgivardeklaration för arbetsgivare med anställda',
condition: (s) => s.pays_salaries,
priority: 'important',
linkedReportType: null,
generateDates: (year) => {
const instances: DeadlineInstance[] = []
// Due on the 12th of the following month
// Exception: January (for Dec) and August (for Jul) = 17th for ≤40 MSEK turnover
for (let month = 0; month < 12; month++) {
const deadlineMonth = (month + 1) % 12
const deadlineYear = month === 11 ? year + 1 : year
// Jan (deadlineMonth=0) and Aug (deadlineMonth=7) get 17th
const day = (deadlineMonth === 0 || deadlineMonth === 7) ? 17 : 12
instances.push({
day,
month: deadlineMonth,
year: deadlineYear,
period: `${year}-${String(month + 1).padStart(2, '0')}`,
periodLabel: getMonthLabel(month, year),
})
}
return instances
},
},
// Periodisk sammanställning (quarterly, EU sales)
{
type: 'periodisk_sammanstallning',
titleTemplate: 'Periodisk sammanställning {periodLabel}',
description: 'Periodisk sammanställning för EU-försäljning',
condition: (s) => s.vat_registered, // Simplified - in reality depends on EU sales
priority: 'normal',
linkedReportType: null,
generateDates: (year) => {
// Q1 -> 20 april, Q2 -> 20 juli, Q3 -> 20 oktober, Q4 -> 20 januari
return [
{ day: 20, month: 3, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` },
{ day: 20, month: 6, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` },
{ day: 20, month: 9, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` },
{ day: 20, month: 0, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` },
]
},
},
// Inkomstdeklaration (EF) - 2 maj
{
type: 'inkomstdeklaration_ef',
titleTemplate: 'Inkomstdeklaration + NE-bilaga {periodLabel}',
description: 'Inkomstdeklaration för enskild firma',
condition: (s) => s.entity_type === 'enskild_firma',
priority: 'critical',
linkedReportType: 'ne-declaration',
generateDates: (year) => {
// Due May 2nd for previous year's income
return [
{ day: 2, month: 4, year, period: `${year - 1}`, periodLabel: `${year - 1}` },
]
},
},
// Inkomstdeklaration (AB): digital filing deadlines per Skatteverket lookup table
{
type: 'inkomstdeklaration_ab',
titleTemplate: 'Inkomstdeklaration AB {periodLabel}',
description: 'Inkomstdeklaration för aktiebolag',
condition: (s) => s.entity_type === 'aktiebolag',
priority: 'critical',
linkedReportType: null,
generateDates: (year, settings) => {
// FY end month (1-indexed): e.g. start=1 → end=12, start=5 → end=4
const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
// Skatteverket digital filing deadline lookup:
// FY end Jan-Apr → Dec 1 same year as FY end
// FY end May-Jun → Jan 15 year after FY end
// FY end Jul-Aug → Apr 1 year after FY end
// FY end Sep-Dec → Aug 1 year after FY end
const getDeadline = (fyEndYear: number) => {
if (fyEndMonth >= 1 && fyEndMonth <= 4) {
return { day: 1, month: 11, year: fyEndYear } // Dec 1
} else if (fyEndMonth >= 5 && fyEndMonth <= 6) {
return { day: 15, month: 0, year: fyEndYear + 1 } // Jan 15
} else if (fyEndMonth >= 7 && fyEndMonth <= 8) {
return { day: 1, month: 3, year: fyEndYear + 1 } // Apr 1
} else {
return { day: 1, month: 7, year: fyEndYear + 1 } // Aug 1
}
}
// We need to find which FY ending produces a deadline in `year`.
// Try FY endings in year-1 and year (both could produce deadlines in `year`).
const results: DeadlineInstance[] = []
for (const fyEndYear of [year - 1, year]) {
const dl = getDeadline(fyEndYear)
if (dl.year === year) {
// Compute the FY start year
const fyStart = fyEndMonth === 12 ? fyEndYear : fyEndYear
const periodLabel = fyEndMonth === 12
? `${fyEndYear}`
: `${fyStart - 1}/${fyStart}`
const period = fyEndMonth === 12
? `${fyEndYear}`
: `${fyStart - 1}/${fyStart}`
results.push({
day: dl.day,
month: dl.month,
year: dl.year,
period,
periodLabel,
})
}
}
return results
},
},
// Årsredovisning (AB): 7 months after fiscal year end per ÅRL 8:3
{
type: 'arsredovisning',
titleTemplate: 'Årsredovisning till Bolagsverket {periodLabel}',
description: 'Årsredovisning för aktiebolag',
condition: (s) => s.entity_type === 'aktiebolag',
priority: 'critical',
linkedReportType: null,
generateDates: (year, settings) => {
// FY end month (1-indexed)
const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
// 7 months after FY end per ÅRL 8:3
// Deadline month (0-indexed): ((fyEndMonth - 1) + 7) % 12
// Last day of the deadline month
// Determine which year the deadline falls in
const _wrapsYear = fyEndMonth > 5 // Jun+ wraps into next year
// For calendar year (Dec end): deadline Jul 31 same year+1
// The FY ending in `year` produces a deadline:
const _fyEndYear = year - 1 // By default we show deadline for the FY that ended in year-1
// Simpler: compute from a concrete FY end date
// FY ends: fyEndMonth (1-indexed), last day, in some year.
// We want the deadline that falls in `year`.
// Try FY endings in year-1 and year
const results: DeadlineInstance[] = []
for (const endYr of [year - 1, year]) {
// Deadline: 7 months after last day of fyEndMonth in endYr
const dlMonth0 = ((fyEndMonth - 1) + 7) % 12
const dlYear = (fyEndMonth - 1) + 7 >= 12 ? endYr + 1 : endYr
if (dlYear === year) {
const lastDay = new Date(dlYear, dlMonth0 + 1, 0).getDate()
const periodLabel = fyEndMonth === 12
? `${endYr}`
: `${endYr - 1}/${endYr}`
const period = periodLabel
results.push({
day: lastDay,
month: dlMonth0,
year: dlYear,
period,
periodLabel,
})
}
}
return results
},
},
// Bokslut (AB) - 31 mars for calendar year
{
type: 'bokslut',
titleTemplate: 'Bokslut räkenskapsår {periodLabel}',
description: 'Bokslut för aktiebolag',
condition: (s) => s.entity_type === 'aktiebolag',
priority: 'important',
linkedReportType: null,
generateDates: (year, settings) => {
// For calendar year, December 31 is fiscal year end, deadline March 31
if (settings.fiscal_year_start_month === 1) {
return [
{ day: 31, month: 2, year, period: `${year - 1}`, periodLabel: `${year - 1}` }, // March
]
}
// For non-calendar fiscal years, 3 months after year end
const fiscalYearEnd = settings.fiscal_year_start_month - 1
const deadlineMonth = (fiscalYearEnd + 3) % 12
const deadlineYear = deadlineMonth < fiscalYearEnd ? year + 1 : year
return [
{ day: 31, month: deadlineMonth, year: deadlineYear, period: `${year - 1}/${year}`, periodLabel: `${year - 1}/${year}` },
]
},
},
]
/**
* Helper to get month label in Swedish
*/
function getMonthLabel(month: number, year: number): string {
const months = [
'januari', 'februari', 'mars', 'april', 'maj', 'juni',
'juli', 'augusti', 'september', 'oktober', 'november', 'december'
]
return `${months[month]} ${year}`
}
/**
* Get all applicable deadline configs for given company settings
*/
export function getApplicableDeadlineConfigs(
settings: CompanySettingsForDeadlines
): TaxDeadlineConfig[] {
return TAX_DEADLINE_CONFIGS.filter((config) => config.condition(settings))
}
/**
* Map from tax deadline type to report URL generator
*/
export const REPORT_URLS: Record<string, (period: { year: number; quarter?: number; month?: number }) => string> = {
vat: (p) => {
if (p.quarter) {
return `/reports?tab=vat&year=${p.year}&period=${p.quarter}`
}
if (p.month) {
return `/reports?tab=vat&year=${p.year}&period=${p.month}`
}
return `/reports?tab=vat&year=${p.year}`
},
'ne-declaration': () => '/reports?tab=ne-declaration',
}
/**
* Get the report URL for a deadline
*/
export function getReportUrl(
linkedReportType: string | null,
linkedReportPeriod: Record<string, unknown> | null
): string | null {
if (!linkedReportType || !linkedReportPeriod) {
return null
}
const urlGenerator = REPORT_URLS[linkedReportType]
if (!urlGenerator) {
return null
}
return urlGenerator(linkedReportPeriod as { year: number; quarter?: number; month?: number })
}